When do I need to report the additional information for my directorship?

Published: 6 November 2026 

From the 2025/26 tax year onwards, directors who are otherwise required to file a personal tax return must provide additional information in their tax returns, unless an exception applies. 

This decision tree is designed to help directors and their agents determine whether the additional information requirements under Statutory Instrument 2025/84, The Income Tax (Additional Information to be included in Returns) Regulations 2025 apply. 

How to use this decision tree

Follow the questions step by step to identify whether you need to complete an SA102 Employment Page for your directorship and, if so, which additional boxes need to be completed. Consider each directorship separately. 

The decision tree provides a high-level guide only and should be used alongside our accompanying FAQ guide, which contains further explanations and examples. References to the relevant FAQ entries are included throughout the decision tree.

The FAQs guide and decision tree reflect the ATT's understanding of the legislation, HMRC’s SA102 Employment Page notes, SA150 notes and clarifications provided to us by HMRC as at the date of publication. Readers should check the available legislation and any official guidance on GOV.UK before relying on the position described in this guide.